定额成本法的特点是()
A.对产品成本进行事前控制
B.对成本差异进行日常核算、分析和控制
C.在定额成本的基础上加减各种成本差异,计算产品的实际成本,并据以进行成本的定期分析和考核
D.上列三点都具备
正确答案是D
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